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The Value-Relevance of Book Value, Current Earnings, and Management Forecasts of Earnings · Study

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PreprintThe Value-Relevance of Book Value, Current Earnings, and Management Forecasts of Earnings

Koji Ota2001

OA

Preprintgreen2001

The Value-Relevance of Book Value, Current Earnings, and Management Forecasts of Earnings

13 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and Valuation Research

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*1997The conservatism principle and the asymmetric timeliness of earnings1 1995The information content of losses 2001The relevance of the value relevance literature for financial accounting standard setting: another view 1999The Boundaries of Financial Reporting and How to Extend Them 1999Have Financial Statements Lost Their Relevance?1997Changes in the value-relevance of earnings and book values over the past forty years 1996Value-relevance of nonfinancial information: The wireless communications industry

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Details

Year2001

Typepreprint

Published2001-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations13

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.280876

openalex_workW1502498730

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